How to read a postponed import VAT statement
Check the summary against your business details and port totals, then match individual entries to declarations and shipments. Distinguish HMRC’s acceptance date from the clearance date within the entry number, and identify the declarant separately from the importer. Ask Cambridge China Bridge to help link shipment documents.
Check the summary and port totals
The summary shows your VAT registration number, EORI, monthly import VAT amount and port breakdown, with ports identified where known. The total across ports should match the monthly amount to be accounted for. Compare the business details with your records before matching shipments.
Add the port amounts and compare the result with the summary total. Keep this check separate from checking whether every shipment appears. For the underlying tax treatment and recovery questions, use our import VAT guide.
Separate acceptance from clearance
Individual entries are grouped by port. The date of import means the date HMRC accepted the declaration. The date at the end of the entry number means the date HMRC cleared it, allowing the goods to leave customs control.
Record these dates separately when matching an entry. Do not substitute the supplier’s invoice date or your delivery date for the statement’s import date. If the dates confuse the shipment match, ask the broker for the declaration and an explanation.
Use the references to identify the shipment
The entry number identifies the entry for HMRC. The declarant’s reference is recognisable to you and your intermediary and helps identify the import. Keep both references in your working register rather than matching solely by VAT amount.
Ask the broker to connect the statement references to your purchase order, supplier invoice and transport documents. If their reference is unfamiliar, request a written mapping to the shipment. For a missing entry or unexplained difference, follow our missing statement guide.
Understand whose EORI appears
Your EORI appears with your VAT registration number in the statement details. The declarant’s EORI within an individual entry identifies whoever made the declaration. Where someone declared on your behalf, their EORI appears there.
A broker’s EORI in that field is therefore expected when they filed for you. Check it against the broker’s details, then ask about any unfamiliar declarant. An unfamiliar number is a reason to investigate, rather than proof that the importer details are wrong.
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Hand over a checked reading
Give your accountant the original statement and a register showing the port, acceptance date, clearance date, entry number, declarant’s reference, declarant’s EORI, VAT amount and matched shipment. Highlight unresolved matches. Agree who investigates and reviews them using our reconciliation responsibilities guide.
If you previously estimated VAT for an entry, HMRC says to account only for the adjustment needed to reach the statement amount. Flag the earlier estimate to your accountant so it is not posted again. Keep the explanation beside the matched entry.
Frequently asked questions
Should the port totals match the statement total?
Yes. HMRC says the total postponed import VAT across all ports should match the monthly amount to be accounted for. Add the port amounts and flag any difference.
Is the import date the clearance date?
The import date is when HMRC accepted the declaration. The date at the end of the entry number shows clearance. Keep both dates when matching the shipment.
Why is my broker’s EORI on my VAT statement?
The declarant’s EORI field shows the EORI of whoever declared on your behalf. Check that it belongs to the broker who filed the entry.
Which reference should I give my customs broker?
Send the entry number and declarant’s reference, together with the statement month, VAT amount and your shipment reference. Ask the broker to confirm the matching declaration.